| 課程編碼 Course Code | 中文課程名稱 Course Name (Chinese) | 英文課程名稱 Course Name (English) | 總學分數 Credits | 總時數 Hours |
|---|---|---|---|---|
| AB01017 | 中級會計學 | Intermediate Accounting | 3.0 | 3 |
| 中文概述 Chinese Description | 本課程為財務會計領域之進階課程，針對已具初級會計學之學生深入講授財務會計之理論、觀念、方法及程序。本課程全面納入國際財務報導準則(IFRS)，內容包括：介紹財務報導觀念架構、主要財務報表編製、講解資產負債表中有關資產、負債、股東權益以及現金流量表與租賃會計等，修習本課程可使學生對IFRS有全面整體了解及運用之能力。亦有助於將來參加會計乙級、記帳士及公務人員高考等證照考試。 | |||
| 英文概述 English Description | This course is an advanced course for financial accounting. It is to teach the financial accounting theory, concept, method and procedure for students with some basic accounting knowledge. The course covers all the materials to understand financial accounting based on IFRS. The course will help students for preparing advanced license examinations for accounting. | |||
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